(Translated by Philip J. Harold.)
Due to our nature as finite beings, we must establish an ordo amoris, an order of love, within the communities to which we belong in order to fulfill our part in the universal moral demand of our common humanity. This forms the foundation of the concept of responsibility. Those things that we are responsible for cannot fundamentally be divided from those people to whom we are responsible. Thus, in economic relations, a common interest by which conflicts of individual conscience can be resolved must be identified in order for ethical reflection on the economy to be possible. After establishing this groundwork, this article highlights the point of view guiding this connection as that from which ethical and economic rationality
reciprocally determine each other and at least partially overlap, concluding with a final note on managerial responsibility in the light of the foregoing.